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Government Revenue (government + revenue)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	80%

Selected Abstracts

Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation II , Corporate Taxation

DEVELOPMENT POLICY REVIEW, Issue 5 2010
Michael Keen
This second article evaluates and discusses the challenges to government revenue in sub-Saharan Africa posed by developments in corporate taxation. Using the dataset described in the first article, it shows that, in broad terms, corporate tax revenues in the region have held up, despite a reduction in rates and evidence of substantial base-narrowing (mainly through the provision of tax holidays in Investment Codes and Free Zones). This is something of a puzzle. Options for dealing with the continuation and intensification of the challenges to these revenues, including through regional co-operation, are discussed. [source]

Constitutional Tax and Expenditure Limitation in Colorado: The Impact on Municipal Governments

PUBLIC BUDGETING AND FINANCE, Issue 3 2000
Tom Rown
Tax and expenditure limitations (TELs) have become a pervasive influence on local government fiscal affairs. Explanations for the spread of TELs suggest that voters thought local government was growing more than needed. Thus, TELs were intended to constrain growth and reduce the size of local governments. This article's purpose was to determine the impact of two separate kinds of TELs, one a property tax measure, and the other a comprehensive revenue and expenditure limit, upon the growth of municipal governments in Colorado. Using a panel data set on municipal budgets (1975,1996), the article demonstrates three major points: 1) the effectiveness of a TEL in achieving reductions in local government revenue and spending growth depends upon the nature of the TEL; 2) the comprehensive TEL did effectively constrain growth and reduce local government reliance on the property tax, despite the local options for exemption; and 3) TELs do not have uniform impacts among governments of different population. [source]

Welfare Implications of EU Enlargement under the CAP

CANADIAN JOURNAL OF AGRICULTURAL ECONOMICS, Issue 4 2008
Troy G. Schmitz
The qualitative impacts of European Union (EU) enlargement on intervention prices, variable import levies, and export restitution payments for cereal under the Common Agricultural Policy (CAP) are analyzed using a partial equilibrium framework for EU cereal crops. The welfare implications are developed for both a net exporter and net importer. Consumer surplus, producer surplus, government revenue, and total welfare are compared and contrasted for the EU and the new entrant, both before and after enlargement. Dans le présent article, les répercussions qualitatives de l'élargissement de l'UE sur les prix d'intervention, les prélèvements variables à l'importation et les paiements de restitution à l'exportation des céréales dans le cadre de la Politique agricole commune (PAC) sont analysés à l'aide d'un modèle d'équilibre partiel pour les cultures céréalières de l'UE. Les répercussions sur le bien,être sont élaborées dans le cas d'un exportateur net et d'un importateur net. Le surplus des consommateurs, le surplus des producteurs, les recettes publiques et le bien,être total sont comparés pour l'UE et le nouveau venu, et ce, avant et après l'élargissement de l'UE. [source]

A welfare analysis of spectrum allocation policies

THE RAND JOURNAL OF ECONOMICS, Issue 3 2009
Thomas W. Hazlett
Economic analysis of spectrum policy focuses on government revenues derived via competitive bidding for licenses. Auctions generating high bids are identified as "successful" and those with lower receipts as "fiascoes." Yet spectrum policies that create rents impose social costs. Most obviously, rules favoring monopoly predictably increase license values but reduce welfare. This article attempts to shift analytical focus to efficiency in output markets. In performance metrics derived by comparing 28 mobile telephone markets, countries allocating greater bandwidth to licensed operators and achieving more competitive market structures are estimated to realize efficiencies that generally dominate those associated with license sales. Policies intended to increase auction receipts (e.g., reserve prices and subsidies for weak bidders) should be evaluated in this light. [source]

Privatization, Labor and Social Safety Nets

JOURNAL OF ECONOMIC SURVEYS, Issue 5 2001
Sanjeev Gupta
Privatization promotes economic efficiency and growth, thereby reinforcing macroeconomic adjustment. In the short run, however, it can lead to job losses and wage cuts for workers. This paper discusses these adverse impacts of privatization in terms of various methods of privatization and surveys the existing empirical evidence. It finds that public sales and auctions can have stronger negative effects on workers but maximize the government's revenue. Policymakers' options for mitigating the social impact of privatization are surveyed. [source]